Tax compliance and tax morale: a theoretical and empirical analysis
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cheltenham ; Northampton, Mass
Edward Elgar
c2007
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| Schlagworte: | |
| Online-Zugang: | DE-12 DE-634 DE-1043 DE-1046 DE-573 DE-M347 DE-898 DE-859 DE-860 DE-861 DE-863 DE-862 DE-Re13 DE-91 DE-384 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 URL des Erstveröffentlichers |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | 1 Online-Ressource (x, 307 Seiten) ill |
| ISBN: | 9781847207203 |
| DOI: | 10.4337/9781847207203 |
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| 245 | 1 | 0 | |a Tax compliance and tax morale |b a theoretical and empirical analysis |c Benno Torgler |
| 264 | 1 | |a Cheltenham ; Northampton, Mass |b Edward Elgar |c c2007 | |
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| 500 | |a Includes bibliographical references and index | ||
| 505 | 8 | |a pt. 1. Background and research overviews -- pt. 2. What shapes tax morale? -- pt. 3. Tax policy strategies | |
| 505 | 8 | |a The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies | |
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Datensatz im Suchindex
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| author | Torgler, Benno 1972- |
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| contents | pt. 1. Background and research overviews -- pt. 2. What shapes tax morale? -- pt. 3. Tax policy strategies The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies |
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| dewey-ones | 336 - Public finance |
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| dewey-search | 336.2/91 LOC |
| dewey-sort | 3336.2 291 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.4337/9781847207203 |
| format | Electronic eBook |
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| id | DE-604.BV047923687 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:33:54Z |
| indexdate | 2024-08-05T08:32:38Z |
| institution | BVB |
| isbn | 9781847207203 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033305274 |
| oclc_num | 1312686242 |
| open_access_boolean | |
| owner | DE-12 DE-634 DE-1043 DE-1046 DE-573 DE-M347 DE-898 DE-BY-UBR DE-859 DE-860 DE-861 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-Re13 DE-BY-UBR DE-91 DE-BY-TUM DE-384 DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
| owner_facet | DE-12 DE-634 DE-1043 DE-1046 DE-573 DE-M347 DE-898 DE-BY-UBR DE-859 DE-860 DE-861 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-Re13 DE-BY-UBR DE-91 DE-BY-TUM DE-384 DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
| physical | 1 Online-Ressource (x, 307 Seiten) ill |
| psigel | ZDB-1-EWE |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Edward Elgar |
| record_format | marc |
| spellingShingle | Torgler, Benno 1972- Tax compliance and tax morale a theoretical and empirical analysis pt. 1. Background and research overviews -- pt. 2. What shapes tax morale? -- pt. 3. Tax policy strategies The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens' attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens' willingness to cooperate with tax legislations in different societies Electronic books Taxpayer compliance Cross-cultural studies Taxation Public opinion Cross-cultural studies Steuerzahlung (DE-588)4183239-5 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuermoral (DE-588)4183197-4 gnd Kulturvergleich (DE-588)4114328-0 gnd |
| subject_GND | (DE-588)4183239-5 (DE-588)4057447-7 (DE-588)4183197-4 (DE-588)4114328-0 |
| title | Tax compliance and tax morale a theoretical and empirical analysis |
| title_auth | Tax compliance and tax morale a theoretical and empirical analysis |
| title_exact_search | Tax compliance and tax morale a theoretical and empirical analysis |
| title_exact_search_txtP | Tax compliance and tax morale a theoretical and empirical analysis |
| title_full | Tax compliance and tax morale a theoretical and empirical analysis Benno Torgler |
| title_fullStr | Tax compliance and tax morale a theoretical and empirical analysis Benno Torgler |
| title_full_unstemmed | Tax compliance and tax morale a theoretical and empirical analysis Benno Torgler |
| title_short | Tax compliance and tax morale |
| title_sort | tax compliance and tax morale a theoretical and empirical analysis |
| title_sub | a theoretical and empirical analysis |
| topic | Electronic books Taxpayer compliance Cross-cultural studies Taxation Public opinion Cross-cultural studies Steuerzahlung (DE-588)4183239-5 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuermoral (DE-588)4183197-4 gnd Kulturvergleich (DE-588)4114328-0 gnd |
| topic_facet | Electronic books Taxpayer compliance Cross-cultural studies Taxation Public opinion Cross-cultural studies Steuerzahlung Steuerpolitik Steuermoral Kulturvergleich |
| url | https://doi.org/10.4337/9781847207203 |
| work_keys_str_mv | AT torglerbenno taxcomplianceandtaxmoraleatheoreticalandempiricalanalysis |